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Tax Exemptions - 2008

A Study of Tax Exemptions, Exclusions, Deductions, Deferrals, Differential Rates and Credits for Major Washington State and Local Taxes

Research Division: Mary Welsh, Assistant Director

Study coordinated and edited by: Don Taylor, Tax Policy Specialist

Research and analysis by Staff of the Research Division


*Correction to 82.08.0283, 82.12.0277: Medical Devices, Naturopathic Medicine, and Oxygen.


TRANSMITTAL LETTER

ENTIRE REPORT

CONTENTS


DISCUSSION OF EACH EXEMPTION:

Property Tax


Excise Taxes In Lieu Of Property Tax

  • Leasehold Excise Tax
  • Local Motor Vehicle Excise Tax
  • Timber Excise Tax

Business and Occupation Tax

Other Business Taxes

  • Public Utility Tax
  • Insurance Premiums Tax
  • Parimutuel Tax
  • Refuse Collection Tax
  • Litter Tax
  • Petroleum Products Tax
  • Oil Spill Tax
  • Enhanced Food Fish Tax
  • Soft Drinks Syrup Tax

Retail Sales and Use Tax

Other Sales Taxes

  • Cigarette/Tobacco Products Taxes
  • Fuel Taxes
  • Liquor Taxes
  • Real Estate Excise Tax
  • Estate Tax

APPENDICES


DETAILED SUMMARY OF EXEMPTIONS    PDF | XLS



TABLES AND CHARTS

Table 1

Summary of Exemption Impacts by Tax Source

Chart 1 Distribution of Exemptions by Tax Source
Table 2 Comparison Between Exemptions and Revenues
Chart 2 Comparison Between Exemptions and Revenues
Table 3 Tax Exemptions by Category
Table 4 Tax Exemptions by Year of Enactment
Chart 3 Total Number and Value of Tax Exemptions by Year of Enactment
Chart 4 Current Value of Tax Exemptions by Year of Enactment
Table 5 Would Revenue Be Realized? Potential Amount of State/Local
Revenue If Exemptions Were to be Repealed

 

CONTRIBUTORS TO THIS REPORT

 Analysts 
Lorrie Brown Matthew Bryan Buu Huynh
Van Huynh Skeets Johnson Margaret Knudson
My-Hanh Mai Ted Morgan Fanny Nyaribo-Roberts
Ray Philen Gerald Sayler Steven Smith
Don Taylor Diana Tibbetts Valerie Torres
 Other Contributors 
Diane Chaney; Kim Davis; Don Gutman; Julie Hoke; Diane Mielke; Staff of the Legislation and Policy Division